2019年uscpa考试教材becker更新内容汇总
作者：泽稷小编 发布时间：2019-02-18 16:42
参加2019年美国注册会计师（uscpa）考试的学员注意啦，becker版本更新啦，你知道吗？
你现在学习的是becker官方发布的学习软件新版本（aud v3.3，bec v3.2，far v3.3和reg v3.3）吗？如果不是的话，那得抓紧时间更新了哟~
泽稷教育小编温馨提示：
计划参加2019年uscpa考试的同学，要使用becker新版本学习软件与教材进行学习哦~
2019年美国凯发网站教材becker更新内容汇总如下：
【reg v3.3】
r1 through r6-completely re-written for tcja tax cuts and jobs act.
r7 and r8 are business law and did not require a re-write.
【far v3.3】
f-2 module 8 was updated(mostly replaced)to bring ratio formulas inline with formulas from released by the aicpa.
f-6 modules 1 and 2 were updated(completely replaced)for new lease standards(asu 2016-02 and asu 2018-01).(note that v3.2 f-6 module3 sale-leaseback was deleted in v3.3 and subsequent modules were renumbered in v3.2.)
f-6 modules 6 and 7 were updated for the tax implications of the tax cuts and jobs act of 2017.
f-9 module 2 and f-10 module 2 were updated(completely replaced)for gasb 84 which changed terminology of agency funds to custodial funds.minor related changes were made to other modules in f-9 and f-10.
【aud v3.3】
a-1 module 10 was updated for sas 133 auditor involvement withexempt offering documents
a-3 module 7 was updated(mostly replaced)to bring ratio formulas inline with formulas released by the aicpa.
【bec v3.2】
b-2 modules 1 and 9 were updated for new lease standards(asu 2016-02and asu 2018-01).
b-4 module 3 was updated(mostly replaced)to bring ratio formulas inline with formulas released by the aicpa.minor changes were made toformulas in b-2 modules 1,2,3,and 9.
泽稷教育小编温馨提醒：
aicpa凯发网站官网发布公告，2019年7月aicpa考试大纲有变，此次公告的更新，再次提醒了各位考生，uscpa考试考点与难度在不断变化，所以请有意向报考uscpa考试的考生尽早备考，尽快参加考试！